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2004 (12) TMI 326 - AT - Income Tax
Extract:
.......sed on which the conclusions are arrived at, do not require discussing the case laws at length. Suffice it to say, each and every judgment is based on given set of facts of that case. Thus, we uphold the contention of the learned counsel for the assessee and allow the appeal of the assessee. 35. In the result, the appeal of the assessee is allowed.